Extraordinary Published by Authority - rcwb.in

1 PART I]. Registered THE kolkata gazette , Extraordinary , JUNE No. No. WB/SC-247 14, 2005. WB(Part-I)/2005/SAR-2551. The kolkata gazette Extraordinary Published by Authority JYAISTHA 24] TUESDAY, JUNE 14, 2005 [SAKA 1927. Part I Orders and Notification by the Governor of West Bengal, the High Court, Government Treasury, etc. GOVERNMENT OF WEST BENGAL. FINANCE DEPARTMENT. Audit Branch NOTIFICATION. F. 10th June, 2005. In exercise of power conferred by clause (2) of article 283, read with clause (1) of article 372, of the Constitution of India and paragraph 19 of the Adaptation of Laws Order, 1950 and in supersession of the Government of West Bengal, Finance Department notification No. 1313 F, dated the 23rd April, 1966 and notification No. 2176 F, dated the 25th February, 1983, and after consultation with the Accountant-General (Accounts and Entitlement), West Bengal, the Governor is pleased hereby to make the following rules for regulating the custody of the Consolidated Fund of the state of West Bengal, the payment of moneys into such Fund, the withdrawal of moneys therefrom, the custody of public moneys other than those credited to such Fund received by or on behalf of the Government of the state of West Bengal, their payment into the public accounts of the state of West Bengal and the withdrawal of moneys from such account and all other matters connected with or ancillary to the matters aforesaid, namely.

2 Part - I. Rules CHAPTER 1 Introductory Section I. - Short title and commencement These rules may be called the West Bengal Treasury Rules, 2005. They shall come into force with effect from the 10th day of June, 2005. If the Government considers it necessary or expedient so to do for avoiding any hardship or removing any difficulty that may arise as a result of the application of these rules, it may, subject to such restrictions and conditions, as it may think fit to impose, dispense with or relax the provisions of any of these rules in any case or class of cases. 2 THE kolkata gazette , Extraordinary , JUNE 14, 2005 [PART I. Section II. - Definitions In these rules, unless there is anything repugnant in the subject or context, - (a) Accountant-General (Accounts and Entitlement), West Bengal means the Head of the office, subordinate to the Comptroller and Auditor General of India, who keeps the accounts of the state Government and exercises entitlement functions of the pension and provident fund, issues Authority for refund of lapsed deposit and makes inter-state settlement of the dues and exercises such other functions as may be assigned to him by the Comptroller and Auditor General of India.]

3 (b) Accountant-General (Audit), West Bengal means the Head of the office, subordinate to the Comptroller and Auditor General of India, who exercises audit functions in relation to the accounts of the state Government and other autonomous or local bodies;. (c) Appendix means an Appendix annexed to these rules;. (d) Bank means the Reserve Bank of India, and any branch of the state Bank of India or the Central Bank of India or any other Public Sector Bank acting as agent of the Reserve Bank of India in accordance with the provisions of the Reserve Bank of India Act, 1934 (2 of 1934) and includes any authorised branch of Public Sector Banks, as mentioned in Appendix 2, which accepts receipts or makes payment on Government account and exhibits such transactions through a branch of such Public Sector Banks linked with a Treasury;. (e) Bank Treasury means a treasury the cash business of which is conducted by the Bank and a Non-Bank Treasury means a treasury other than a Bank Treasury.

4 (f) Collector means the Chief Officer in charge of the revenue administration of a district and in overall charge of Treasuries within the district;. (g) Collector-in-charge of a Treasury means the Collector and includes the Additional District Collector at the District Headquarters or the Sub-divisional Officers of any out-lying sub-division;. (h) Collector of kolkata means the Collector of Stamp Revenue, kolkata , appointed by the Land and Land Reforms Department, Government of West Bengal;. (i) Competent Authority means the Government or any other Authority to whom the relevant powers may be delegated by the Government;. (j) Consolidated Fund means the Consolidated Fund of the state as referred to in clause (1) of article 266 of the Constitution of India;. (k) Contingency Fund means the Contingency Fund of the state as referred to in clause (2) of article 267 of the Constitution of India;. (l) Controller-General of Accounts means the Controller-General of Accounts in the Government of India, Ministry of Finance, Department of Expenditure.

5 (m) Director of Pension, Provident Fund and Group Insurance, West Bengal means an officer who acts as the nodal Audit Officer in respect of determination of pensionary benefits including commuted value of pension, interest on the Provident Fund Deposit Accounts and also the Order issuing Authority in respect thereof for employees of the Non-Government Educational Institutions other than employees of the Non- Government Colleges, the Corporations, the Municipalities, the Panchayats, the Social Welfare Advisory Board, the West Bengal Council of Higher Secondary Education, the West Bengal Khadi and Village Industries Board and the Howrah Improvement Trust or any other body or Authority as may be entrusted by the Government from time to time;. (n) Director of Treasuries and Accounts, West Bengal means the Head of the concerned Directorate under the Finance Department;. (o) Drawing and Disbursing Officer means a Group A Government employee of an establishment who is authorised by the concerned administrative Department with the concurrence of the Finance Department to draw money from the Government Account and disburse the same for the purpose for which it has been sanctioned.

6 PART I] THE kolkata gazette , Extraordinary , JUNE 14, 2005 3. (p) Finance Department means the Finance Department of the state Government. (q) Finance (Internal Audit) Department means a branch of the Finance Department set up for conducting internal audit in all the Departments, Directorates of the state Government and their sub-ordinate and regional offices, Companies owned and controlled by the state Government, Undertakings, autonomous bodies, local bodies including the Corporations, the Municipalities and the Panchayats and any other organisation directly or indirectly controlled by the state Government;. (r) Government Account means all receipts and payments out of the Consolidated Fund, the Contingency Fund and the Public Account of the state Government;. (s) Governor means the Governor of the state ;. (t) Indian Audit and Accounts Department means the officers and establishment, subordinate to the Comptroller and Auditor-General of India, entrusted with keeping of the accounts of the state and audit of the accounts of the Union and of the states .

7 (u) Pay and Accounts Officer means the Pay and Accounts Officer of each of the Pay and Accounts offices, kolkata and includes an officer so designated as Pay and Accounts Officer or an Additional Pay and Accounts Officer;. (v) Pension Disbursement Officer means the Pension Disbursement Officer of the Directorate of the Treasuries and Accounts, West Bengal, for the purpose of payment of pension in respect of the employees of non-Government seducational institutions in kolkata Metropolitan area;. (w) Public Account means the Public Account of the state as referred to in clause (2). of article 266 of the Constitution of India;. (x) revenue means revenue receipts of the state from the proceeds of taxes, yields of ordinary receipts, etc., and includes capital receipts such as proceeds of sale of capital assets, funds raised by borrowings, unfunded debts, etc;. (y) State means the state of West Bengal;. (z) State Government means the Government of West Bengal.

8 (za) treasury means any treasury of the state Government notified as such by the Finance Department and includes Pay and Accounts Offices;. (zb) Treasury Officer means any officer appointed by the Finance Department to perform such treasury function as mentioned in these rules and includes the Pay and Accounts Officer, the Additional Pay and Accounts Officer and the Additional Treasury Officer. Explanation: For the purposes of these rules an officer appointed as a Treasury Officer shall be the Head of office of the treasury under the Delegation of Financial Power Rules, 1977. Section III. - Location of moneys standing in Government Accounts Save as provided in rule 2 of section I of Chapter 6, moneys standing in the Government Accounts shall be held in the bank and all such sums received by the bank shall be held in the books of the bank on behalf of the Government. Money deposited in the bank shall be considered as one general fund held in the books of the bank on behalf of the state .

9 (1) The deposit of such money in the bank shall be governed by the terms of the agreement made between the Governor and the bank under section 21 of the Reserve Bank of India Act, 1934 (2 of 1934). (2) The agreement with the bank made on the 25th August 1937 shall be annexed in Appendix 1 and the agreement between the Governor and the state Bank of India stating the action to be taken in case the Manager of the state Bank of India which conducts treasury business as an agent of the Reserve Bank of India, dies or becomes incapacitated for duty shall be annexed in Appendix 2. The procedure for the safe custody of moneys in the hands of Government employees shall be as prescribed by the Government in the Finance Department after consultation with the Accountant- General (Accounts and Entitlement), West Bengal. The bank shall be responsible for the safe custody of Government moneys deposited in such bank. 4 THE kolkata gazette , Extraordinary , JUNE 14, 2005 [PART I.]

10 CHAPTER 2. General organisation and control over working of treasuries Section I. - General organisation General 2. 01. Unless the state Government otherwise directs in any special case, there shall be one or more treasuries at every District headquarters and Sub-divisional headquarters depending on the volume of transactions and administrative convenience. 2. 02. Each treasury as mentioned in Appendix 3 shall be divided into such number of sections as may be decided by the state Government. 2. 03. (1) The treasury shall be under the general charge of the Collector who shall be responsible to the Government for its general administration. (2) Where the Collector is not functioning as the Collector-in-charge of the treasury, the Collector-in-charge shall function under the general supervision and control of the Collector and in such case, the Collector shall not be relieved of his duty and responsibility of the general administrative control of the treasury.